Item 15 Licensed clubs only



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

'Item 15 Licensed clubs only' label from Company tax return 2012

Write the percentage (in whole figures) of total income attributable to non-members at A Percentage of non-member income item 15.

Common errors: percentage shown incorrectly or item left blank

There are two main errors:

  • showing an incorrect percentage
  • not writing any percentage.

Consequence of these errors

Errors in item 15 could lead to your organisation:

  • paying an incorrect amount of tax
  • being inappropriately selected for audit.


The percentage of non-member income is the total non-member income divided by the total income, multiplied by 100.

The percentage entered at this item differs to the percentage calculated by the Waratahs formula where:

  • total income includes non-member income such as bank interest
  • more than one method of apportionment has been used.
Further Information

For an explanation of the Waratahs formula, see Waratahs formula in Mutuality and taxable income.

End of further information
Last modified: 20 Jul 2015QC 26072